Alderwood Company has provided the followng Information prior to any year$-$end bad debt adjustment

Cash sales, $$457,000$

Credit sales, $$1,371,000$

Selling and administrative expenses, $$351,000$

Sales returns and allowances, $$11,000$

Gross profit. $$1,491,000$

Accounts recelvable, $$351,000$

Sales discounts, $$63,000$

Allowance for doubtful accounts credit balance, $$3,880$

Muitlple Cholce

$$13\mathrm{.}476$

$$21,430$

$$19,670$

$$77\mathrm{.}550$